Issue of Shares for Consideration Other than Cash | Issue of Shares to Vendors & Promoters |Class 12

#Class12Accounts #ShareCapital #ConsiderationOtherThanCash #CBSE2027 Welcome to Day 10 of our 13-Day Share Capital series for CBSE Class 12 Board exams! In this lecture, CA Anup Verma breaks down the complete accounting treatment for the Issue of Shares for Consideration Other than Cash—a guaranteed 3 to 4-mark question in board exams. Learn how to record journal entries for purchasing assets, taking over running businesses, issuing shares to promoters and underwriters, and mastering Working Note 1 to calculate the exact number of shares issued at par or at premium. 📌 What you will learn in this session: Concept of Issue of Shares for Consideration Other than Cash Purchase of individual assets vs. Taking over a running business Net Assets calculation: Identifying Goodwill (debit balance) vs. Capital Reserve (credit balance) Working Note 1: Formula for calculating the number of shares to be issued Journal entries for issuing shares at Par and at Securities Premium Issue of shares to Promoters (Incorporation Expenses / Preliminary Expenses) and Underwriters Practical CBSE Board illustrations and step-by-step problem walkthrough 📚 Class 12 Company Accounts Full Playlist:    • Class 12 - Company A/c - Shares   If this session makes the topic easy to understand, please Like, Share with your friends, and Subscribe to AV Commerce Classes for daily board exam preparation! #Commerce #Accountancy #CBSEBoard2027 #AVCommerceClasses #CompanyAccounts